"[T]he new procedure will allow sponsors of qualified plans to obtain determination letters that take into account all the changes in the qualification requirements made by 'GUST', including those changes made by [SBJBA] that are first effective in plan years beginning after December 31, 1998. This procedure also extends until the last day of the first plan year beginning on or after January 1, 2001, the remedial amendment period ..."  MORE >>